{
  "url": "https://openlegislation.uk/local-government-changes-for-england-calculation-of-council-tax-base-regulations-1994/note",
  "json_url": "https://openlegislation.uk/local-government-changes-for-england-calculation-of-council-tax-base-regulations-1994/note.json",
  "legislation": "uksi/1994/2826",
  "legislation_title": "The Local Government Changes for England (Calculation of Council Tax Base) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/local-government-changes-for-england-calculation-of-council-tax-base-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nPart II of the Local Government Act 1992 makes provision for local government changes in England. Where recommendations for change are made by the Local Government Commission, the Secretary of State may make an order giving effect to those recommendations (“a reorganisation order”).\nThe Local Government Changes for England (Finance) Regulations 1994 make transitional provisions for authorities subject to a reorganisation order to have the functions of billing authorities and major precepting authorities in advance of the reorganisation date provided for in reorganisation orders and for valuation lists, or notice of the effect of alterations to such lists, to be provided before that date by valuation officers to authorities affected by reorganisation orders.\nThese Regulations make consequential and transitional provisions for the application, in relation to reorganisation orders, of the 1994 Regulations to the rules for the calculation of council tax base which are provided in the Local Authorities (Calculation of Council Tax Base) Regulations 1992 as supplemented by the Local Authorities (Calculation of Council Tax Base) (Supply of Information) Regulations 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2826/note",
    "retrieved_at": "2026-10-29T13:23:42.864111+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}